Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (10) TMI 954 - AT - Central ExciseDemand of duty - Compounded levy scheme - manufacture of stainless steel pattas/pattis - N/N. 34/2001-CE dated 28/6/2001 - failure to file the requisite declaration under the scheme - Held that: - The levy of excise duty stands only when goods are manufactured and cleared from the factory. In the absence of any evidence to show that any goods have been manufactured and cleared there can be no justification for demand of excise duty. In terms of the provisions of the notification which are in the nature of concession, in exceptional circumstances (such as the one in the present cases in which the declaration regarding the number of machines has not been filed) the manufacturer will be liable to pay duty on the entire production. However, Revenue has failed to undertake any serious investigation to establish the manufacture, if any of the stainless steel patta/pattis under the circumstances, I have no option but to set aside the demands and allow the appeals - appeal allowed - decided in favor of appellant.
|